Shobikaa Impex Private Limited vs Union of India & Ors.
The petitioner challenged an order confirming recovery of IGST refund on exports along with interest and penalty by invoking Rule 96(10) of the CGST Rules. The factual background showed that the petitioner had availed benefits under certain exemption notifications while also claiming refund of IGST paid on exports.
The Court held that Rule 96(10) validly restricts refund of IGST where the exporter has availed benefits of concessional procurement of inputs. The impugned order was upheld, and the writ petition was dismissed.
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